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actif circulant
noun
(accounting) current asset (asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year)
actif immobilisé
noun
(accounting) fixed asset (asset or property which cannot directly be converted into cash, such as land, buildings and machinery)
actif incorporel
noun
(accounting) intangible asset (any valuable property of a business that is not a physical by nature, including intellectual property, customer lists, and goodwill)
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